Department G had 1,920 units 25% completed at the beginning of the period, 12,900 units were completed during the period, 1,600 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period	$28,600
Costs added during period:
Direct materials (12,580 units at $8)	100,640
Direct labor	82,200
Factory overhead	27,400

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of 1,920 units of beginning inventory which were completed during the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)?

a.$28,600

b.$42,588

c.$38,510

d.$40,988